{"id":2021,"date":"2021-11-04T19:20:22","date_gmt":"2021-11-04T17:20:22","guid":{"rendered":"https:\/\/store.eulawfirm.eu\/?p=2021"},"modified":"2022-01-02T16:41:17","modified_gmt":"2022-01-02T14:41:17","slug":"ultimate-guide-to-tax-in-cyprus","status":"publish","type":"post","link":"https:\/\/store.eulawfirm.eu\/ru\/blog\/ultimate-guide-to-tax-in-cyprus\/","title":{"rendered":"Ultimate Guide to Tax in Cyprus"},"content":{"rendered":"<p>This ultimate guide to tax in Cyprus will provide all necessary information about key tax rates in Cyprus.<\/p>\n\n\n\n<h2>Cyprus country profile <\/h2>\n\n\n\n<p class=\"yoast-reading-time__wrapper\"><span class=\"yoast-reading-time__icon\"><svg aria-hidden=\"true\" focusable=\"false\" data-icon=\"clock\" width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" style=\"display:inline-block;vertical-align:-0.1em\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path><\/svg><\/span><span class=\"yoast-reading-time__spacer\" style=\"display:inline-block;width:1em\"><\/span><span class=\"yoast-reading-time__descriptive-text\">Estimated reading time:  <\/span><span class=\"yoast-reading-time__reading-time\">11<\/span><span class=\"yoast-reading-time__time-unit\"> minutes<\/span><\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" loading=\"lazy\" width=\"940\" height=\"508\" src=\"https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1.jpg\" alt=\"\" class=\"wp-image-2022 size-full\" srcset=\"https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1.jpg 940w, https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1-740x400.jpg 740w, https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1-768x415.jpg 768w, https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1-18x10.jpg 18w, https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1-247x133.jpg 247w, https:\/\/store.eulawfirm.eu\/wp-content\/uploads\/2021\/10\/125705-1-510x276.jpg 510w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-normal-font-size\">Cyprus is a member of the European Union since 2004 and since 2008 is a member of Eurozone. Cyprus currently is not a member of Schengen area.<\/p>\n<\/div><\/div>\n\n\n\n<p><strong>Economy &amp; forms of business:<\/strong>&nbsp;According to the latest World Bank annual evaluations, Cyprus is placed 54th out of 190 economies in terms of ease of doing business. Cyprus, even though a small island offers a diverse range of business opportunities. Cyprus possesses a strong, modern, evolving free-market economy with high average household incomes. <\/p>\n\n\n\n<p>Over the years, Cyprus has been a favoured destination for international investors and entrepreneurs. The rapid flow of investments from China and India, Russia, South America, and the Middle East has recently been attracted to Cyprus. Furthermore, corporations from outside the EU see Cyprus as a good place to start investing in Europe because of tax flexibility and great business environment.<\/p>\n\n\n\n<p>The most popular business and investment opportunities in Cyprus are banking and investment sector, shipping industry, real estate and overall business consulting sector. <\/p>\n\n\n\n<p>Cyprus&#8217; businesses pay only 12.5 percent of their profits to the government. It has one of Europe&#8217;s lowest corporate tax rates. There are also more Cypriot tax benefits. The sale of securities, dividends, and, in some occasions, capital gains are all tax-free for the firms. It&#8217;s good news for international investors. Cyprus has a territorial tax system, which means it only taxes income generated locally. As a result, through agreements on double taxation avoidance, businesses can substantially improve their taxable base.<\/p>\n\n\n\n<p><strong>Most popular company types in Cyprus for business:<\/strong><\/p>\n\n\n\n<ul><li><strong>Private limited liability Company<\/strong>: This is the most common business form in Cyprus. The liability of its members is restricted depending on the value of their shares, and the company has no minimum share capital requirement for incorporation. The number of non-transferable shareholders might range from one to fifty.<\/li><li><strong>Public limited liability Company<\/strong>: requires a minimum capital of EUR 25,629. Shares are transferrable, and at least 7 shareholders are required (there is no upper limit).<\/li><li><strong>Variable capital Investment Company<\/strong>: This sort of company has shares with a changeable value rather than a nominal value. This type of business requires a minimum of EUR 50,000 to 300,000 in beginning capital. After receiving an appropriate license from the Cyprus Securities and Exchange Commission (CySec) to operate as Collective Investment Funds, this type of firm can be incorporated. The number of members of a private business might range from one to fifty. If a firm is public, it must have at least one member.<\/li><\/ul>\n\n\n\n<p><a href=\"https:\/\/store.eulawfirm.eu\/ru\/jurisdictions\/cyprus\/\"><strong>Cyprus company registration<\/strong><\/a> usually takes 2-7 days in average, after submission of all documents to the Register.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><strong>Cyprus Double Tax treaties:<\/strong><\/p>\n\n\n\n<p>Cyprus currently has 66 Double Tax treaties concluded. The full list of DTT&#8217;s of Cyprus and their contents may be found <a href=\"http:\/\/mof.gov.cy\/en\/taxation-investment-policy\/double-taxation-agreements\/double-taxation-treeties\" target=\"_blank\" rel=\"noreferrer noopener\">\u0437\u0434\u0435\u0441\u044c.<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 id=\"cyprustaxresident\">Tax residency in Cyprus<\/h2>\n\n\n\n<p>A general rules if if a company is managed and controlled from within the Republic of Cyprus, it is considered a tax resident of Cyprus. <\/p>\n\n\n\n<p>Despite the fact that there is no particular definition of &#8220;management and control&#8221; in the income tax legislation or any other Cyprus legislation, it is considered that the OECD model convention definition in respect to &#8220;site of effective management&#8221; is the one to be adopted by the Cyprus tax authorities.<\/p>\n\n\n\n<p>According to Cyprus law, management and control are exercised if:<\/p>\n\n\n\n<div class=\"is-layout-flex wp-container-3 wp-block-columns\">\n<div class=\"is-layout-flow wp-block-column\" style=\"flex-basis:50%\">\n<ul><li>The majority of Board of Directors meetings are held in Cyprus;&nbsp;<\/li><li>The Board of Directors exercise control and make key management and commercial decisions necessary for the company&#8217;s operations and general policies in Cyprus; <\/li><\/ul>\n<\/div>\n\n\n\n<div class=\"is-layout-flow wp-block-column\" style=\"flex-basis:50%\">\n<ul><li>The Board of Directors&#8217; minutes are prepared and kept in Cyprus;<\/li><li>The majority of the Board of Directors is made up of Cyprus tax residents;<\/li><\/ul>\n<\/div>\n<\/div>\n\n\n\n<p>It is possible, however, that a foreign tax jurisdiction will contest a Cyprus company&#8217;s tax residence. In this instance, the Cyprus firm would have to show that it is a tax resident of Cyprus to such a foreign jurisdiction. <\/p>\n\n\n\n<p>As a result, the question of what the foreign tax jurisdiction would demand would need to be addressed from the standpoint of the relevant country in conjunction with the relevant provisions of the applicable double tax agreement between the two countries.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2>Key tax in Cyprus for companies: CIT, VAT, SDC and Tonnage tax<\/h2>\n\n\n\n<p><strong>Corporate income tax:<\/strong> The standard CIT rate in Cyprus is 12.5%. Cyprus CIT legislation however also expressly allows for a variety of exclusions for a wide range of earnings, profits, and gains.<\/p>\n\n\n\n<p>If a company <strong>is<\/strong> tax resident in Cyprus: Any company considered tax resident of Cyprus is subject to taxation on all income earned or generated in Cyprus and abroad. <\/p>\n\n\n\n<p>If a company<strong> is<\/strong> <strong>non-Cyprus<\/strong> tax resident: A non-Cyprus tax resident company is taxed on revenue accrued or generated through economic activity carried out via a PE (Permanent Establishment*) in Cyprus, as well as certain other income deriving from sources in Cyprus.<\/p>\n\n\n\n<p>*The determination of a taxable Cyprus PE of a non-Cyprus tax resident firm is provided under Cyprus domestic income tax statute.<\/p>\n\n\n\n<p>Expenses incurred solely and exclusively in the generating of taxable revenue are generally permitted. Non-deductible expenses include, among other things, private expenses, expenses not matched to taxable income or not validated through proper supporting documentation, provisions (depreciation, amortisation, impairment, obsolete stock), expenses linked to non-taxable assets, and exchange differences. Capital allowances, balancing allowances based on the sale of non-current assets, notional interest deductions, and notional losses in related party transactions, on the other hand, are all deductible.<\/p>\n\n\n\n<p><strong>VAT in Cyprus: <\/strong>VAT is charged at a regular rate of 19%, with lower rates of 5% and 9% applied to specific supplies.<\/p>\n\n\n\n<p><strong>Special Defence Contribution (SDC) in Cyprus<\/strong>: On income received by Cyprus tax residents, a Special Contribution for Defense (SDC) is levied. Non-exempt dividend income, &#8216;passive&#8217; interest income, and rental income produced by Cyprus tax resident companies and Cyprus PEs of non-Cyprus tax resident companies are free from SDC. SDC is not applicable to non-tax residents of Cyprus who own non-Cyprus PEs.<\/p>\n\n\n\n<p>On passive income, such as rentals, dividends, and passive interest income, SDC is due by Cyprus tax resident corporations and people who are both tax residents and domiciled in Cyprus. Individuals (residents and domiciled in Cyprus) who earn dividends are liable to a 17 percent SDC rate. <\/p>\n\n\n\n<p>SDC does not apply to dividends received by Cyprus-based corporations (subject to specific exceptions). For both natural and legal persons, the SDC interest rate is 30%. Rents received by businesses and people who are tax residents or domiciled are subject to SDC at a rate of 2.25 percent (3 per cent on gross rents less 25 per cent).<\/p>\n\n\n\n<p id=\"cyprusnondom\"><strong>Cyprus Non-Domicile (Nom-dom)<\/strong> <strong>rule and SDC:<\/strong><\/p>\n\n\n\n<p>A non-domiciled Cyprus tax resident is free from SDC in Cyprus and is consequently not liable to taxes on interest or profits, whether actual or deemed, which is one of the main reasons why so many companies choose Cyprus.<\/p>\n\n\n\n<p><strong>Cyprus non-dom<\/strong> <strong>definition:<\/strong><\/p>\n\n\n\n<p>1.) Any individual who has a domicile of origin in Cyprus under the Wills and Succession Law but has not been a Cyprus tax resident for a period of 20 years prior to the year of assessment is referred to as a non-dom. A<\/p>\n\n\n\n<p>2.) Any other person who has not been a tax resident of Cyprus for at least 17 years out of the previous 20 years prior to the evaluation year.<\/p>\n\n\n\n<p><strong>Generally<\/strong> (please note that the factsheet below includes only general information that may vary from case-to-case, thus for clarity and the SDC in individual cases it is necessary to consult our tax specialists):<\/p>\n\n\n\n<ul><li><strong>Dividend income from outside Cyprus<\/strong>: free from SDC if no more than 50% of the paying company&#8217;s activities result in investment income directly or indirectly, or the foreign tax burden is not considerably lower than the Cyprus tax rate (a tax burden rate of less than 6.25 percent).When the exemption does not apply, the dividend income is taxed at a rate of 17%.<\/li><\/ul>\n\n\n\n<ul><li><strong>Interest received in the regular course of business, including interest closely related to the ordinary course of<\/strong> <strong>business<\/strong>: considered &#8216;active&#8217; interest income and is only taxed at the standard Cyprus CIT rate of 12.5 %(after deducting permitted costs).*<\/li><\/ul>\n\n\n\n<ul><li><strong>Interest income obtained via closed-ended or open-ended collective investment schemes (CISs):<\/strong>  never subject to SDC since it is deemed to be &#8220;active&#8221; interest income. Following deduct of allowable expenses, such interest is merely taxed at a standard Cyprus CIT rate of 12.5%.*<\/li><\/ul>\n\n\n\n<p>*Companies that receive interest that does not meet the standards outlined above are regarded to have &#8216;passive&#8217; interest income, which is subject to SDC (without deduction of expenses) at a rate of 30%. CIT does not apply to such &#8216;passive&#8217; natural interests.<\/p>\n\n\n\n<ul><li><strong>Gross rental income:<\/strong>  In addition to CIT (after subtracting permitted expenditures), gross rental income decreased by 25% is subject to SDC at a rate of 3% (i.e. effective rate of 2.25%) and SDC at a rate of 3% (i.e. effective rate of 2.25%).<\/li><\/ul>\n\n\n\n<p><strong>Tonnage tax: <\/strong>Profits obtained from the operation\/charter out of a ship registered in the European Union or European Economic Area (EEA) (as well as other foreign jurisdictions, subject to limitations) are totally free from all direct taxes for ship-owning firms. <\/p>\n\n\n\n<p>A bareboat charterer of a non-Cyprus flag vessel parallel registered in Cyprus is considered an owner as well. Charterers and ship managers enjoy a similar privilege.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#173e5f\"><strong>NOTE: Tonnage tax is still applicable to bareboat charter out arrangements, however there are new limits for bareboat charter out agreements to third parties. Existing contracts that are subject to these restrictions are covered by grandfathering clauses.<\/strong><\/p>\n\n\n\n<p>In Cyprus, ship owners, charterers, and managers instead pay a tonnage tax on the net tonnage of the ships they own, charter, or manage, instead of paying CIT. Furthermore, there is no tax on dividends paid at all levels of distribution by the aforementioned from earnings subject to tonnage tax, and no tax on the sale or transfer of a ship, a stake in a ship, or shares in a ship-owning business, as well as their distributions. <\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2>Withholding taxes in Cyprus (WHT)<\/h2>\n\n\n\n<p>There is no WHT on dividends and interest paid to non-residents of Cyprus under Cyprus law. Furthermore, there is no WHT on royalties paid to non-residents of Cyprus for rights that are not utilized in Cyprus. Cyprus has incorporated the EU parent\/subsidiary directive as well as the EU parent interest and royalties directive with regard to the following matter.<\/p>\n\n\n\n<p>WHT of 10% applies to royalties received on rights utilized within Cyprus (except royalties relating to cinematographic films, where the WHT rate is 5 percent ).<\/p>\n\n\n\n<p>Please be informed that DTTs of Cyprus or the EU Interest and Royalty Directive as incorporated into Cyprus tax legislation may lower or abolish WHT on royalties for rights utilized within Cyprus. This would be determined case-to-case. For more information in each individual case, please contact us to receive a report tailored for your needs.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2>Holding company regimes in Cyprus<\/h2>\n\n\n\n<p>There are no special rules in place for Cyprus holding corporations. <\/p>\n\n\n\n<p>Dividend income received by a Cyprus holding company is normally tax-free in Cyprus (with the exception of the hybrid instrument exception*) and SDC. In addition, regardless of whether or not a DTT exists, there is no withholding tax on any outbound dividends, profit distributions, or interest.<\/p>\n\n\n\n<p>*Dividends received from a foreign firm will be liable to corporate income tax if paid out from hybrid instruments, however with few exceptions. Cyprus&nbsp;has opted to exclude certain&nbsp;hybrid instruments&nbsp;from this rule<em>.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2>Cyprus CFC rules<\/h2>\n\n\n\n<p>As of 1 January 2019, CFC regulations apply, which means that non-distributed earnings of CFCs managed directly or indirectly by a Cyprus tax resident corporation may be taxed in Cyprus. In this case certain exceptions may apply, which shall be determined pursuant to certain conditions.<\/p>\n\n\n\n<p>The Controlled Foreign Companies (CFC) law in Cyprus covers the situation when a company re-attributes income from a low-taxed controlled non-Cyprus subsidiary to its parent firm in order to minimize revenue diversion to a country with a more favourable tax regime. Both Cyprus tax resident and non-Cyprus tax resident companies with a PE in Cyprus are subject to the CFC laws.<\/p>\n\n\n\n<p>A CFC is a low-taxed non-Cyprus tax resident company or PE in case:<\/p>\n\n\n\n<p>(1) a Cyprus taxpayer, alone or in conjunction with its associated enterprises, owns a direct or indirect interest of more than 50%<\/p>\n\n\n\n<p>(2) the actual corporate tax paid on the company&#8217;s profits is less than 50% of the tax that would be paid in Cyprus (6.25%). <\/p>\n\n\n\n<p>The taxable income of the Cyprus tax resident controlling company is increased by the non-distributed income of a CFC as a result of non-genuine arrangements.<\/p>\n\n\n\n<p><strong>Exemption from the CFC rule in Cyprus:<\/strong> When a business or a foreign PE has: (1) accounting profits of no more than \u20ac750,000 and non-trading income of no more than \u20ac75,000 for the tax period; or (2) accounting earnings of no more than 10% of its operational expenditures for the tax period, the CFC rule does not apply.<\/p>\n\n\n\n<p>Also in accordance with CFC rules, any foreign tax levied on the CFC earnings that are included in the Cypriot controlling entity&#8217;s tax base can be claimed as a credit by the Cypriot controlling entity.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><strong>Want to know about Tax guide in Latvia<\/strong> <strong>\u2013 Check this <a href=\"https:\/\/store.eulawfirm.eu\/ru\/blog\/ultimate-guide-to-tax-in-latvia\/\">Ultimate Guide to Tax in Latvia<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2>Taxation period &amp; general information<\/h2>\n\n\n\n<p>In Cyprus, the tax year is the calendar year. Organizations must prepare audited accounts in accordance with generally accepted auditing standards. On a calendar-year basis, tax returns are prepared using these accounts.<\/p>\n\n\n\n<p>Corporate organizations must pay provisional tax on their earnings for the current year. Provisional tax is paid in two equal installments on the 31st of July and the 31st of December of the tax year. To bring the total tax payments to the sum really owed according to the tax return, a final balancing payment must be paid on or before August 1 of the following year on a self-assessment basis.<\/p>\n\n\n\n<p><strong>Other developments in tax in Cyprus 2021\/2022:<\/strong><\/p>\n\n\n\n<ul><li>Relocation of headquarters of foreign entities dealing with intellectual property in Cyprus. The formation of substance and an actual presence on the island in order to become Cyprus tax residents and benefit from the Cyprus tax system.<\/li><li>The taxation of funds will be changed in order to provide investors with incentives.<\/li><li>Detailed transfer pricing rules.<\/li><\/ul>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2>Contact our lawyers for tax consulting in Cyprus:<\/h2>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><div role=\"form\" class=\"wpcf7\" id=\"wpcf7-f17-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ru\/wp-json\/wp\/v2\/posts\/2021#wpcf7-f17-o1\" method=\"post\" class=\"wpcf7-form init\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/ru\/wp-json\/wp\/v2\/posts\/2021#wpcf7-f17-o1\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"17\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.6.1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f17-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/div>\n<div class=\"form-flat\">\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input type=\"text\" name=\"your-name\" value=\"\" size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your Name (required)\" \/><\/span><\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input type=\"email\" name=\"your-email\" value=\"\" size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your Email (required)\" \/><\/span> <\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea name=\"your-message\" cols=\"40\" rows=\"10\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Your Message (required)\"><\/textarea><\/span> <\/p>\n<p><input type=\"submit\" value=\"\u041e\u0422\u041f\u0420\u0410\u0412\u0418\u0422\u042c\" class=\"wpcf7-form-control has-spinner wpcf7-submit button\" \/>\n<\/p><\/div>\n<div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div><input type=\"hidden\" name=\"trp-form-language\" value=\"ru\"\/><\/form><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Our ultimate guide to tax in Cyprus will provide all necessary information about key taxes in Cyprus. Contact our tax lawyers for solutions.<\/p>","protected":false},"author":4,"featured_media":2044,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[108],"tags":[131,130,129],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.9 (Yoast SEO v20.13) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ultimate Guide to Tax in Cyprus - Store Eu Law Firm<\/title>\n<meta name=\"description\" content=\"Our ultimate guide to tax in Cyprus will provide all necessary information about key taxes in Cyprus. 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